https://www.taxtmi.com/caselaws?id=773478 Services rendered under a Central Government rural electrification scheme were treated as exempt from service tax under Notification No. 25/2012-S.T. because the works were provided to the State Government for use other than in commerce, industry or any business or profession. The Tribunal applied the exemption covering construction, erection, commissioning and allied works, and noted that an earlier identical matter had already been decided in favour of exemption. On that basis, the services qualified for the notification and no service tax was payable. en-us Tue, 17 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773478 Services rendered under a Central Government rural electrification scheme were treated as exempt from service tax under Notification No. 25/2012-S.T. because the works were provided to the State Government for use other than in commerce, industry or any business or profession. The Tribunal applied the exemption covering construction, erection, commissioning and allied works, and noted that an earlier identical matter had already been decided in favour of exemption. On that basis, the services qualified for the notification and no service tax was payable. Case-Laws Service Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773478